Okay. I agree with that.
Now, alternative scenario. Do you agree with this?
>> If your tax is $1,000 and during the year you have paid in $1,001.00 and you are due a refund of 1 cent, your sur tax is $50.
Correction...
...you have paid in $1,000.01 and you are due a refund of 1 cent...
Hell no!!!!